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![Income Tax Deduction not claimed in Original Assessment Proceedings can’t be claimed during Re-assessment: Karnataka High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/07/Deduction-assessment-proceedings-re-assessment-Karnataka-High-Court-Taxscan.jpg "Income Tax Deduction not claimed in Original Assessment Proceedings can’t be claimed during Re-assessment: Karnataka High Court [Read Judgment]")
Income Tax Deduction not claimed in Original Assessment Proceedings can’t be claimed during Re-assessment: Karnataka High Court [Read Judgment]
The Karnataka High Court held that the Deduction not claimed in original assessment proceedings can not be claimed during re-assessment. The...
![ITAT quashes Re-Assessment proceedings against Bharti Airtel [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/ITAT-Re-Assessment-proceedings-Bharti-Airtel-Taxscan-1.jpg "ITAT quashes Re-Assessment proceedings against Bharti Airtel [Read Order]")
![ITAT quashes notice of Re-assessment against MRF [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/ITAT-MRF-Re-Assessment-Notice-Taxscan.jpg "ITAT quashes notice of Re-assessment against MRF [Read Order]")
![Re-Assessment without Approval of Designated Authority is without Jurisdiction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Re-Assessment without Approval of Designated Authority is without Jurisdiction: ITAT [Read Order]")
Revisional Jurisdiction can’t be exercised on an Issue not covered in Re-Assessment: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the Commissioner of Income Tax cannot invoke revisional jurisdiction under Section 263 of the Income Tax Act in respect on an...
![Revisional Jurisdiction can’t be exercised on an Issue not covered in Re-Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/05/Revisional-Jurisdiction-ITAT-Taxscan.jpg "Revisional Jurisdiction can’t be exercised on an Issue not covered in Re-Assessment: ITAT [Read Order]")
![Income Tax Re-Assessment Notice to a Dead Person is Invalid: Bombay High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/04/Income-Tax-Re-Assessment-Bombay-High-Court-Taxscan.jpg "Income Tax Re-Assessment Notice to a Dead Person is Invalid: Bombay High Court [Read Judgment]")
Assessee can’t Challenge Jurisdiction of AO through Writ Petition If Not Objected Initiation of Re-Assessment: Madras HC [Read Judgment]
The Madras High Court has ruled that an assessee cannot challenge the jurisdiction of an assessing officer if objection against re-assessment is not initiated. The assessee M/s Hanon Automotive...
![Assessee can’t Challenge Jurisdiction of AO through Writ Petition If Not Objected Initiation of Re-Assessment: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/10/Assessment-Madras-High-Court-Taxscan.jpg "Assessee can’t Challenge Jurisdiction of AO through Writ Petition If Not Objected Initiation of Re-Assessment: Madras HC [Read Judgment]")
Re-Assessment can’t be made If AO has no ‘Reason to Believe’ for escapement of Income: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the re-assessment under section 147/148 cannot be made if the Assessing Officer has no reason to believe that the assessee The...
![Re-Assessment can’t be made If AO has no ‘Reason to Believe’ for escapement of Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Re-Assessment.jpg "Re-Assessment can’t be made If AO has no ‘Reason to Believe’ for escapement of Income: ITAT [Read Order]")
![Service of Notice for Re-Assessment is not mere Procedural Requirement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/Tax-Notice-Taxscan.jpg "Service of Notice for Re-Assessment is not mere Procedural Requirement: ITAT [Read Order]")
![Delhi High Court quashes Notice for Re-Assessment against Bharati Infratel [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/01/Bharati-Infratel-Delhi-High-Court-Taxscan.jpg "Delhi High Court quashes Notice for Re-Assessment against Bharati Infratel [Read Judgment]")